047. New VAT Permanent Establishment Concept ?

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The second tax chamber of the Gerechtshof in Amsterdam recently placed a question of considerable practical significance and great theoretical interest before the European Court of Justice for its resolution. The case involves a car leasing company based in the Netherlands which, in addition to roughly 6,000 vehicles leased to Dutch customers, also leased some 800 vehicles to customers in Belgium (90 % commercial customers, 10 % private customers). The customers were obtained by independent Belgian go-betweens. The Belgian customers picked the car they wanted at Belgian car dealers and the Dutch leasing firm then purchased the car and arranged for delivery after contracts prepared by itself in Holland had been signed. The Dutch leasing firm maintained no office of its own in Holland. It was the owner of the leased vehicles both for